Reliability note

Titles and AI summaries are unofficial English monitoring aids, not legal advice or official translations. Each link opens the original Japanese official source, which remains authoritative.

Cabinet Order Partially Amending the Local Tax Act Enforcement Order

地方税法施行令等の一部を改正する政令

Published: 2026-03-31 · Source: e-Gov Law Search — Updated Laws · Stage: Promulgated · Area: Other · Impact (preliminary): Medium · First detected by this dashboard: 2026-08-25

View the original Japanese source Search all updates in the dashboard

AI summary

Generated by AI from the Japanese source metadata. It is an unofficial monitoring aid, not legal advice, and may contain errors. The area, stage, and impact labels are preliminary keyword-based triage labels. Confirm every point in the original Japanese source.

Summary

This item is a Cabinet Order that partially amends the Local Tax Act Enforcement Order (Cabinet Order No. 245 of 1950), assigned amending Cabinet Order No. 83 of 2026. According to the metadata, the promulgation date is listed as 2026-03-31, sourced from e-Gov Law Search. The metadata does not specify the substantive content or effective date of the amendments.

Business Impact

Amendments to the Local Tax Act Enforcement Order may affect how local tax rules are applied and could be relevant to organizations subject to Japanese local taxation.

Recommended Action

Review the official Japanese source at e-Gov Law Search to confirm the specific provisions, scope, and any effective dates.

Timeline of related official records

Related official records are linked only when names and instrument numbers match exactly, so this timeline may be incomplete. Dates are as stated by the official sources. It is a monitoring aid, not legal advice; the original Japanese sources are authoritative.

  1. 2026-03-31 — Promulgated (instrument recorded by e-Gov Law Search) 地方税法施行令等の一部を改正する政令(令和八年政令第八十三号) (this update) Original Japanese source
  2. 2026-04-01 — Effective date stated by e-Gov Law Search 地方税法施行令 Dashboard page Original Japanese source
  3. 2026-12-11 — Effective date stated by e-Gov Law Search 地方税法施行令 Dashboard page Original Japanese source
  4. 2027-01-01 — Effective date stated by e-Gov Law Search 地方税法施行令 Dashboard page Original Japanese source
  5. 2028-01-01 — Effective date stated by e-Gov Law Search 地方税法施行令 Dashboard page Original Japanese source
  6. 2028-04-01 — Effective date stated by e-Gov Law Search 地方税法施行令、地方自治法施行令 Dashboard page Original Japanese source
  7. 2029-04-01 — Effective date stated by e-Gov Law Search 地方税法施行令 Dashboard page Original Japanese source